The European Financial Reporting Advisory Group (EFRAG) has released a feedback statement on the International Accounting Standards Board's (IASB) Exposure Draft (ED) Provisions – Targeted ...
The International Accounting Standards Board is looking for feedback on some targeted improvements it's proposing to make to improve the requirements for recognizing and measuring provisions on ...
According to the International Accounting Standard (IAS) 37, a provision is a liability of uncertain timing and amount. Examples include provisions for pending ...
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